A customer has requested that Lewelling Corporation fill a special order for $3,100$ units of product $S47$ for $$31$ a unit. While the product would be modified slightly for the special order, product S$47\text{'}$s normal unit product cost is $$22\mathrm{.}20$ :

$\backslash$table$[[$Direct materials,$$6\mathrm{.}70$